336.222 

IL6L 


Illinois.  Legislature.  Laws  governing 
the  assessment  of  property  and  . . .  taxes 
in  the  City  of  Chicago.  (1873) 


The  John  Crerar  Library 


LAWS 


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[Passed  at  the  Regular  Session  of  the  General  Assembly  of  1873.] 


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CHICAGO : 

Bulletin  Printing  Company,  132, 134  and  133  Monkoe  Street,  corner  of  Ceark. 

1873. 

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X. 


ASSESSMENT  OF  PROPERTY  AND  THE  LEVY  AND 

COLLECTION  OF  TAXES. 


Section. 

1.  Power  given  to  levy  taxes  for  certain  pur¬ 

poses. 

2.  One  assessor  and  one  collector  to  be  elected— 

Assistant  assessors  may  be  appointed— 
Assessors  to  have  same  powers  as  asses¬ 
sors  for  state  and  county  purposes. 

3.  Property,  assessed  at  actual  value— All  per¬ 

sonal  property  having  actual  situs  in  c’ty 
to  be  assessed. 

4.  Personal  property  to  be  assessed  with  refer¬ 

ence  to  quantity  and  ownership,  May  1. 

5.  Application  of  general  revenue  laws  of  state. 

6.  Assessment  roll  to  be  filed— Board  of  equali¬ 

zation— Duties  of. 

7.  Objections  may  be  heard  and  assessment  re¬ 

vised. 

8.  Final  tax  list — Duty  of  clerk  as  to  same— To 

be  signed  by  mayor,  city  clerk  and  asses¬ 
sor. 

9.  Taxes,  how  levied. 

10.  Clerk  to  compute  and  extend  taxes  as  one  tax 

—Warrant  to  be  attached  to  tax  list. 

11.  Council  may  fix  date  of  returns  of  warrant  by 

collector. 


Section. 

12.  Collector— His  duties. 

13.  Collector  may  appoint  deputies. 

14.  Taxes  a  lien  from  May  1— Owner  on  that  day 

liable— No  transfer  to  affect  lien— Fees  of 
collector. 

15.  Return  to  be  made  to  county  collector— What 

to  contain. 

lb.  Duty  of  county  collector  on  return  made— 
Sale  of  delinquent  property— Proceedings 
—Appeal. 

17.  City  collector,  collect  to  time  of  sale. 

18.  City  treasurer  to  attend  sale  and  receive 

moneys— Fees  on  sale  of  delinquent  prop¬ 
erty. 

19.  Redemption. 

20.  Provisions  of  general  revenue  law  apply  to  re¬ 

demption  and  deed. 

21.  Penalty  for  sale  of  property  upon  which  tax 

paid. 

22.  Council  may  elect  to  raise  money  under  gen¬ 

eral  revenue  law. 

23.  Tax  commissioner  may  be  appointed— Duties 

of,  to  be  prescribed— His  powers. 


An  act  in  regard  to  the  assessment  of  property  and  the  levy  and  collection 

of  taxes  by  incorporated  cities  in  this  state. 

1.  Power  to  Levy  Taxes  for  Certain  Purposes.]  Act  April  15, 
1873.  Section  1.  That  in  all  incorporated  cities  in  this  state,  the  city 
council  may,  by  ordinance,  annually,  levy  and  collect  city  taxes  on  real  and 
personal  property  within  the  city  : 

First  For  general  and  contingent  expenses,  or  any  other  expenses  not 
herein  otherwise  provided  for. 

Second.  For  supplying  and  maintaining  schools  and  erecting  and  repair¬ 
ing  school  houses. 

Third.  For  the  erection  of  a  city  market,  bridewell  or  house  of  correction, 
or  other  public  buildings,  purchase  of  grounds  therefor,  the  building  of 
bridges,  improvement  of  the  river  or  harbor,  for  improving  the  sanitary  con¬ 
dition  of  the  river  or  harbor,  or  any  other  permanent  improvement. 

Fourth.  A  tax  of  sufficient  amount  to  meet  the  interest  accruing  on  the 
indebtedness  of  the  city. 

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4 


ASSESSMENTS  AND  LEVY  AND  COLLECTION  OF  TAXES. 


Fifth.  To  provide  for  a  sinking  fund,  or  funds,  for  the  payment  of  the 
general  or  special  indebtedness  of  the  city  ;  and  no  city  shall  hereafter  con¬ 
tract  any  debt  without,  at  the  same  time,  providing  for  the  annual  levy  and 
collection  of  a  direct  tax  sufficient  to  pay  the  interest,  and  the  principal  when 
it  falls  due.  All  money  raised  for  any  sinking  fund  shall  be  invested  in  the 
purchase  of  bonds  of  said  city — such  purchase  to  be  made,  from  time  to  time, 
as  directed  by  the  mayor — and  all  bonds  so  purchased  shall  be  immediately 
retired  and  canceled,  in  the  presence  of  the  city  council,  at  some  stated  meet¬ 
ing  thereof.  No  sinking  fund  shall  be  used  for  any  other  purpose  than  the 
purchase  of  city  bonds  or  the  payment  of  the  city  indebtedness  upon  account 
of  which  such  sinking  fund  was,  raised  :  Provided ,  that  no  tax  shall  be  levied 
under  this  section,  unless  two-thirds  of  all  the  aldermen  elected  shall  vote  in 
favor  of  the  same. 

Sixth.  A  tax  of  sufficient  amount,  when  required,  to  provide  for  the  ex¬ 
pense  incurred  in  making  any  public  improvement,  caused  by  any  casuality 
or  accident  happening  after  the  making  of  the  annual  appropriations  for  such 
year,  or  to  pay  any  judgment  that  may  have  been  recovered  against  the  city 
during  such  previous  year. 

Seventh.  To  levy  taxes  for  the  building,  extension  and  maintenance  of 
sewers  ;  for  the  laying  and  extension  of  water  mains  or  pipes,  and  for  estab¬ 
lishing  and  maintaining  of  water  works ;  for  the  lighting  of  the  city,  and  to 
establish  and  maintain  gas  works. 

2 .  Assessor  and  Collector  to  be  Elected — Assistants  Appointed — 
Powers  of.]  Ibid.  Sec.  2.  There  shall  be  one  assessor  and  one  collector, 
who  shall  be  elected,  by  the  people,  at  the  time  fixed  by  law  for  electing  the 
mayor  of  the  city,  and  the  term  of  office  of  the  collector  shall  be  the  same 
as  that  of  the  mayor,  and  the  collector  shall  give  bonds  for  the  faithful  per¬ 
formance  of  the  duties  of  his  office,  in  such  manner,  form  and  amount  as  the 
common  council  may,  by  ordinance,  provide.  The  city  council  may  authorize 
such  assessor  to  appoint  such  number  of  assistant  assessors  as  the  city  council 
may  adjudge  necessary.  The  city  council  may  prescribe  the  duties  and 
define  the  powers  of  such  assessor  (and  of  such  assistant  assessors,  if  ap¬ 
pointed),  by  ordinance  :  Provided ,  that  such  assessors  shall  have  the  same 
powers  that  assessors  may  possess,  under  the  general  laws  of  the  state  for  the 
assessment  of  state  and  county  taxes,  not  inconsistent  with  this  act ;  and  the 
city  council  may,  by  ordinance,  prescribe  the  form  of  all  assessment  books  or 
rolls. 

3.  Property  Assessed  at  Actual  Value — All  Property  Assessed.] 
Ibid.  Sec.  3.  The  assessor  shall  assess  all  taxable  real  and  personal  estate 
at  its  real  or  true  value,  as  defined  by  the  state  revenue  laws.  All  personal 
property  of  every  nature  and  kind,  having  its  actual  situs  within  the  city, 
shall  be  assessed  for  municipal  purposes,  whether  the  owner  resides  in  the 
city  or  not ;  this  provision  to  extend  to  and  include  the  property  of  railroads 
and  the  proportion  of  rolling  stock  of  all  such  railroads  or  railway  compan¬ 
ies  as  run  cars  or  trains  into  the  city  by  lease  of  road-bed  or  track,  the  same 
as  though  such  companies  owned  the  track  or  road-bed ;  such  railroad  property 
to  be  assessed  and  such  proportion  to  be  ascertained  and  apportioned  in 


ASSESSMENTS  AND  LEVY  AND  COLLECTION  OF  TAXES 


5 


accordance,  as  near  as  may  be,  with  the  statutes  regulating  the  manner  of 
listing  and  valuing  the  property  of  railroads  for  state  and  county  taxation. 

4.  Personal  Property  to  be  Assessed  as  of  May  1.]  Ibid.  Sec.  4. 
Personal  property  shall  be  listed,  for  municipal  purposes,  with  reference  to  the 
quantity  on  hand  and  owned  on  the  first  day  of  May  in  the  year  for  which 
the  property  is  required  to  be  listed,  including  the  property  purchased  on  that 
day. 

5.  General  Revenue  Law  Apply  as  to  Duties  of  Assessors.] 
Ibid.  Sec.  5.  All  the  provisions  of  the  general  revenue  laws  of  this  state, 
so  far  as  the  same  are  applicable,  concerning  the  levy  and  assessment  of  taxes 
for  state  and  county  purposes  and  the  duties  of  assessors,  shall  be  in  force 
and  apply  to  all  cities  in  this  state,  unless  in  conflict  with  this  act. 

6.  Assessment  Roll  to  be  Filed — Board  of  Equalization— Duties 
of.]  Ibid.  Sec.  6.  When  the  assessor  shall  have  completed  the  assess¬ 
ment  of  the  taxable  real  and  personal  estate  of  said  city  he  shall  file  the  same 
in  the  city  clerk’s  office ;  and  the  mayor,  city  clerk  and  assessor  shall  fix 
upon  a  day,  not  less  than  seven  nor  more  than  thirty  days  from  the  date  of 
the  filing  of  said  assessment,  for  the  hearing  of  objections  to  the  assessment; 
and  they  shall  give  notice  of  the  time  and  place  of  such  hearing  by  written 
or  printed  notices,  one  to  be  posted  in  each  ward  in  such  city  at  least  one 
week  before  the  day  fixed  for  such  hearing,  and  by  one  insertion  in  a  news¬ 
paper  published  in  the  city  (if  any  there  shall  be)  at  least  one  week  before 
the  day  fixed  for  such  hearing ;  any  person  feeling  aggrieved  by  the  assessment 
of  his  property  may  appear  at  the  time  specified  and  make  his  objections. 

7.  Objections  may  be  Heard  and  Assessment  Revised.]  Ibid. 
Sec.  7.  The  said  mayor,  city  clerk  and  assessor,  constituting  the  board  of 
equalization,  shall  meet  at  the  time  and  place  designated  to  revise  and  correct 
the  said  assessments.  They  shall  hear  and  consider  all  objections  which  may 
be  made,  and  shall  have  power  to  make  all  proper  corrections  and  supply 
omissions  in  the  assessment,  and,  for  the  purpose  of  equalizing  the  same,  to 
alter,  add  to,  take  from,  and  otherwise  correct  and  revise  the  same.  They 
shall  continue  in  session  during  three  business  hours  of  each  and  every  secu¬ 
lar  day,  for  not  less  than  three  nor  more  than  ten  successive  days,  as  the 
city  council  may  direct.  Thereafter  no  change,  amendment  or  alteration 
shall  be  made,  nor  shall  any  tax  or  portion  thereof  be  refunded.  A  majority 
of  such  board  shall  constitute  a  quorum. 

8.  Final  Tax  List — Duty  of  Clerk  as  to  Same — To  be  Signed.] 
Ibid.  Sec.  8.  When  such  revision  has  been  completed,  the  same  shall  be 
deposited  with  the  city  clerk,  who  shall  enter  in  a  book  or  books,  to  be  pre¬ 
pared  for  that  purpose,  a  complete  list  of  all  the  taxable  real  and  personal 
estate  in  said  city,  according  to  the  assessment  as  returned  by  said  assessor, 
and  revised  by  the  board  of  equalization,  showing,  in  a  proper  column,  ruled 
for  that  purpose,  the  names  of  the  different  owners  so  far  as  they  appear  in 
said  revised  lists,  and  in  another  column  the  amount  of  the  valuation  in  each 
case.  Said  book  or  books  shall  also  have  ruled  therein  an  appropriate  col¬ 
umn  for  extending  or  inserting  the  amount  of  taxes  which  may  be  levied 
upon  said  property.  Said  book  or  books  shall  constitute  the  tax  list  of  real 


6 


ASSESSMENTS  AND  LEVY  AND  COLLECTION  OF  TAXES. 


and  personal  estate  for  such  year.  The  clerk  shall  also  add  up  the  valuations 
in  such  list,  and  the  aggregate  amount  thereof  shall  he  entered  by  him  at  the 
foot  of  the  appropriate  column  in  the  last  page.  When  the  said  tax  list  shall 
have  been  so  completed,  it  shall  be  signed  by  the  mayor,  city  clerk  and  as¬ 
sessor,  or  a  majority  of  them,  and  left  in  the  custody  of  the  city  clerk. 

9.  Taxes,  How  to  be  Levied.]  Ibid.  Sec.  9.  The  city  council  shall 
thereupon,  by  ordinance  or  resolution,  levy  such  sum  or  sums  of  money  as 
may  be  necessary  for  the  several  purposes  for  which  taxes  are  herein  author¬ 
ized  to  be  levied,  specifying  the  purpose  for  which  the  same  are  levied  ;  but 
the  aggregate  amount  of  taxes  levied  for  any  one  year  shall  not  exceed  the 
rate  of  three  per  cent,  upon  the  aggregate  assessed  valuation  of  all  property 
assessed. 

10.  Clerk  to  Compute  and  Extend  as  One  Tax — Warrants  to  be 
Attached  to  Tax  List.]  Ibid.  Sec.  10.  It  shall  be  the  duty  of  the 
city  clerk  to  estimate  the  several  taxes  levied  by  the  common  council,  com¬ 
puting  them  together  as  one  tax,  and  to  insert  the  total  amount  of  such  taxes 
in  the  appropriate  column  of  said  tax  lists  opposite  to  the  person  or  property 
chargeable  therewith.  When  completed  the  city  clerk  shall  attach  to  said 
tax  list  a  warrant,  under  the  corporate  seal,  signed  by  the  mayor  and  city 
clerk,  directed  to  the  collector,  commanding  him  to  make,  levy  and  collect,  as 
the  taxes  of  such  year,  the  several  sums  of  money  set  opposite  to  the  real  and 
personal  estate  or  persons  in  said  tax  list  mentioned  or  described,  of  the  goods 
and  chattels  of  the  respective  owners  of  such  real  and  personal  estate,  which 
warrant  shall  designate  the  names  and  rates  of  the  several  taxes  therein,  and 
shall  specify  the  aggregate  amount  of  taxes  to  be  collected,  and  shall  also 
command  the  collector  to  collect  the  same,  from  the  persons  or  property 
named  in  said  list,  according,  to  law.  Said  tax  list,  with  the  warrant  at¬ 
tached,  shall  be  delivered  to  the  collector  by  the  city  clerk,  and  shall  consti¬ 
tute  the  only  process  necessary  to  be  issued  for  the  collection  of  the  annual 
city  taxes.  The  city  clerk  shall  take  a  receipt  from  the  collector  for  the  said 
tax  lists,  specifying  the  aggregate  amount  of  taxes  levied,  and  the  respective 
amounts  levied  upon  real  estate  and  personal  property. 

11.  Council  may  Fix  Date  of  Return  of  Warrant.]  Ibid.  Sec. 
11.  The  city  council  may,  by  resolution  or  ordinance,  order  and  direct  that 
a  return  of  any  warrant  issued  to  the  city  collector  shall  be  made  at  a  time  to 
be  specified  in  such  ordinance  or  resolution. 

12.  Collector — His  Duties.]  Ibid.  Sec.  12.  LTpon  the  receipt  of 
any  warrant  for  the  collection  of  the  annual  taxes,  special  taxes  or  any  special 
assessment  on  real  or  personal  property,  the  collector  shall  forthwith  give  ten 
days’  notice,  by  publication  in  any  newspaper  published  in  said  city,  or,  if  no 
newspaper  is  published  in  said  city,  by  posting  written  or  printed  notices  in 
four  public  places  in  the  city,  that  such  warrant  is  in  his  hands  for  collection, 
briefly  describing  its  nature,  and  requesting  all  persons  interested  to  make 
immediate  payment  at  his  office.  In  the  notice  so  to  be  published  or  posted, 
he  shall  notify  all  parties  interested  that  after  the  expiration  of  thirty  days 
from  the  date  of  receiving  such  warrant  he  will  levy  upon  the  personal 
property  of  all  who  shall  have  failed  to  pay ;  and  at  the  end  of  thirty  days, 


ASSESSMENTS  AND  LEVY  AND  COLLECTION  OF  TAXES. 


7 


or  as  soon  thereafter  as  may  be,  he  shall  so  levy  if  personal  property  belong¬ 
ing  to  such  delinquent  person  or  persons  can  be  found ;  and  he  shall  be  liable 
for  their  tax  in  case  of  neglecting  so  to  do.  Said  taxes  shall  be  a  lien  upon 
any  property,  real  or  personal,  that  such  delinquent  may  have  or  may  there¬ 
after  acquire  until  paid ;  and  the  collector  or  his  successor  in  office  may  at 
any  time  thereafter  levy  and  collect  the  same.  But  nothing  in  this  section 
shall  be  so  construed  as  to  prevent  the  collector  from  levying  at  any  time 
after  the  publication  or  posting  of  the  ten  days’  notice  above  required. 

13.  Collector  may  Appoint  Deputies.]  Ibid.  Sec.  13.  The  city 
collector  may  appoint  such  number  of  deputies  as  the  city  council  may  ad¬ 
judge  necessary.  All  the  city  collector’s  papers,  books,  warrants  and  vouch¬ 
ers  may  be  examined  at  any  time  by  the  mayor  or  city  clerk,  or  any  member 
of  the  city  council,  or  by  any  tax  payer  of  said  city.  The  collector  shall 
weekly,  or  oftener  if  the  city  council  so  direct,  pay  over  all  the  money  col¬ 
lected  by  him  from  any  person  or  persons  or  associations  to  the  city  treas¬ 
urer,  taking  his  receipt  therefor  in  duplicate,  one  of  which  receipts  he  shall 
at  once  file  in  the  office  of  the  city  comptroller,  if  there  be  one,  and  if  there 
is  no  city  comptroller,  then  in  the  office  of  the  city  clerk. 

14.  Tax  a  Lien  from  May  1 — Owner  on  that  Day  Liable — Trans¬ 
fer  not  to  effect  Lien — Fees  of  Collector.]  Ibid.  Sec.  14.  All 
taxes,  general  or  special,  and  special  assessments,  levied  by  the  city  council, 
shall  be  a  lien  upon  the  real  estate  on  which  the  same  may  be  imposed,  and 
said  lien  shall  continue  until  said  taxes,  special  taxes  and  assessments  are 
paid.  Every  person  owning  real  property  on  the  first  day  of  May,  including 
all  such  property  purchased  on  that  day,  shall  be  liable  for  the  taxes  thereon 
for  that  year.  The  city  taxes  shall  also  be  a  lien  on  the  personal  property 
of  all  persons  owing  taxes  from  and  after  the  delivery  to  the  collector  of  the 
warrant ;  and  no  sale  or  transfer  of  said  property  shall  effect  the  lien,  but 
the  said  property  may  be  seized  by  the  collector,  wherever  found,  and  re¬ 
moved,  if  necessary,  and  sold,  to  discharge  the  taxes  of  the  person  owing 
the  same;  and  the  same  procedings  may  be  resorted  to  by  the  collector  upon 
any  warrant  issued  for  the  collection  of  a  special  assessment  or  special  tax. 
Upon  such  seizure  of  personal  property,  by  such  collector,  he  shall  forthwith 
advertise  and  sell  the  same  in  the  manner  provided  by  law  for  sales  by  con¬ 
stables  upon  executions  issued  by  justices  of  the  peace,  and  the  fees  of  the 
collector  for  making  any  levy  and  sale  of  property  shall  be  the  same  as  al¬ 
lowed  to  constables  for  levy  and  sale  of  property  on  execution,  and  the  costs 
shall,  in  all  cases,  be  collected  out  of  the  property  of  the  person  against 
whom  the  levy  is  made. 

15.  Return  to  be  Made.]  Ibid.  Sec.  15.  It  shall  be  the  duty  of 
the  collector,  within  such  time  as  the  city  council  may,  by  ordinance,  provide, 
to  make  a  report  (or  return)  in  writing,  to  the  general  officer  of  the  county 
authorized  and  designated  by  the  general  revenue  law  of  this  state  to  adver¬ 
tise  and  sell  lands  for  taxes  due  the  county  and  state,  of  all  lands,  town 
lots  and  real  property  on  which  he  shall  have  been  unable  to  collect  taxes, 
special  taxes  and  special  assessments,  with  the  amount  of  such  taxes,  special 
taxes  and  special  assessments  due  and  unpaid,  respectively,  thereon,  with  a 


8 


ASSESSMENTS  AND  LEVY  AND  COLLECTION  OP  TAXES. 


brief  description  of  the  nature  of  the  warrant  or  warrants  received  by  him 
authorizing  the  collection  thereof;  which  report  or  return  shall  be  accom¬ 
panied  with  the  oath  of  the  collector  that  the  list  is  a  correct  return  and 
report  of  the  lands,  town  lots  and  real  property  on  which  the  taxes  and  special 
taxes  and  special  assessments,  levied  by  authority  of  the  city,  remain  due  and 
unpaid  ;  that  he  is  unable  to  collect  the  same,  or  any  part  thereof,  and  that 
he  has  given  the  notice,  required  by  law,  that  said  warrant  had  been  received 
by  him  for  collection.  Said  report  or  return,  when  so  made,  shall  be  prima 
facie  evidence  that  all  the  forms  and  requirements  of  the  law  in  relation  to 
making  said  report  or  return  have  been  complied  with,  and  that  the  taxes, 
special  taxes  and  special  assessments  mentioned  in  said  report  or  return  are 
due  and  unpaid. 

16.  Duty  of  County  Collector  on  Return  made — Sale  of  Delin¬ 
quent  Property — How  Made — Proceeding — Appeal.]  Ibid .  Sec.  16. 
When  said  general  officer  shall  receive  the  report  or  return,  provided  for  in 
the  preceding  section,  he  shall  proceed  to  obtain  judgment  against  said  lots, 
parcels  of  land  and  property  for  said  general  taxes,  special  taxes  and  special 
assessments  remaining  due  and  unpaid,  in  the  same  manner  as  may  be  by 
law  provided  for  obtaining  judgments  against  lands  for  taxes  due  and  unpaid 
the  county  and  state ;  and  shall,  in  the  same  manner,  proceed  to  sell  the 
same  for  the  said  general  taxes,  special  taxes  and  special  assessments  remain¬ 
ing  due  and  unpaid.  In  obtaining  said  judgment  and  making  said  sale,  the 
said  officer  shall  be  governed  by  the  general  revenue  laws  of  this  state, 
except  when  otherwise  provided  herein.  And  the  city  council  may,  by  ordi¬ 
nance  or  resolution,  fix  and  determine  the  term  of  the  county  court  at  which 
the  said  general  officer  shall  apply  for  judgment  against  the  said  lots,  par¬ 
cels  of  land  and  property  :  Provided ,  there  shall  be  but  one  sale  in  any  one 
year  for  any  general  taxes,  special  taxes  or  special  assessments  levied  by  au¬ 
thority  of  such  city,  which  sale  may  be  at  the  same  or  a  different  time  from 
the  sale  for  state  and  county  taxes,  as  the  city  council  may,  by  ordinance  or 
resolution,  provide.  Upon  any  such  application  for  judgment,  the  county 
court  shall  have  like  jurisdiction  and  powers,  and  like  proceedings  shall  be 
had,  as  near  as  may  be;  as  upon  application  for  judgment  for  state  and 
county  taxes ;  and  upon  an  appeal  from  the  judgment  of  the  county  court, 
the  like  proceedings  shall  be  had  and  the  like  jurisdiction  and  like  powers 
shall  be  exercised  by  courts  and  officers  as  in  case  of  appeals  from  the  county 
court  upon  applications  for  judgments  for  state  and  county  taxes :  Provided , 
however ,  that  no  appeal  shall  be  allowed  from  any  judgment  of  the  county 
court  against  any  property  returned  as  delinquent  under  this  act,  unless  the 
party  appealing  from  such  judgment  shall  first  give  bond  with  two  sureties, 
to  be  approved  by  the  court,  in  a  penalty  at  least  double  the  amount  of  the 
judgment,  interest  and  costs  appealed  from,  conditioned  that  he  will  prose¬ 
cute  his  appeal  with  effect,  and  in  case  of  failure  therein,  pay  and  satisfy 
such  city  the  amount  of  the  judgment  appealed  from,  with  all  damages,  in¬ 
terest  and  costs  which  such  city  may  have  sustained  by  reason  of  such  appeal, 
and  upon  the  affirming  of  such  judgment  of  the  county  court  the  supreme 
court  shall  render  judgment  for  twenty  per  cent,  for  damages. 


ASSESSMENTS  AND  LEVY  AND  COLLECTION  OTP  TAXES. 


9 


17.  City  Collector  to  Collect  up’ ?o;Tt}tf^OF, 84^J ’%Sec. 
17.  The  city  collector  shall  have  power  to  receive  and  collect  -any  of  the 
general  taxes,  special  taxes  or  special  assessments" mentioned'  in"  said  report 
up  to  the  time  of  the  actual  sale  of  any  such  lot,  parcel- of  land  or  property, 
and  it  shall  be  his  duty  forthwith  to  report  the  fact  of  such  payment  to  the 
said  general  officer,  who  shall  mark  the  same  paid  upon  his  books  and  upon  said 
report  (or  return) :  Provided ,  however ,  the  city  collector  may  close  his  office 
for  the  payment  of  said  taxes  and  assessment  a  sufficient  length  of  time  before 
the  day  fixed  for  the  application  for  judgment  to  enable  such  general  officer 
and  city  collector  to  compare  and  correct  the  reports  of  taxes  and  assess¬ 
ments  paid,  with  the  list  of  delinquent  property  returned  to  such  general 
county  officer. 

18.  City  Treasurer  to  Attend  Sale  and  Receive  Moneys — 
Fees  on  Sales.]  Ibid.  Sec.  18.  It  shall  be  the  duty  of  the  city  treasurer 
to  attend  to  such  sale,  and  all  moneys  bid  and  paid  at  such  sale  for  any 
such  city  taxes,  special  taxes  or  special  assesments,  shall  be  paid  to  the 
treasurer  of  such  city,  and  no  other  person  ;  and  it  shall  be  the  duty  of  the 
city  treasurer,  upon  the  close  of  such  sale,  to  make  a  report  to  the  city  comp¬ 
troller,  if  there  be  one  ;  if  none,  to  the  city  clerk,  specifying  therein  the  lots, 
parcels  of  land  and  property  upon  the  sale  of  which  the  same  was  received, 
and  a  description  of  the  lots,  parcels  of  land  and  property  purchased  by  the 
city.  The  city  council  shall,  by  ordinance,  provide  for  the  payment  of  the 
expenses  of  such  sale,  and  shall  fix  the  compensation  to  said  officer  for  mak¬ 
ing  the  sale,  which  shall  be  in  lieu  of  all  fees  therefor  :  Provided ,  however , 
there  shall  be  paid  such  general  officer  the  same  fees  for  advertising,  making 
list  for  the  printer  and  making  out  the  delinquent  list,  and  to  the  county 
clerk  the  like  fees  as  provided  to  be  paid  for  like  services  in  regard  to  property 
delinquent  for  state  and  county  taxes,  which  said  fees  or  costs  shall  be  ex¬ 
tended  and  collected  against  the  lots,  land  and  real  property,  as  in  case  of 
property  delinquent  for  state  and  county  taxes. 

19.  Redemption  Allowed.]  Pid.  Sec.  19.  After  making  said  sales 
the  record  and  list  of  lots,  parcels  of  land  and  property  sold  thereat,  shall 
remain  in  the  hands  of  the  clerk  of  the  county  court,  and  redemption  shall 
be  made  as  provided  for  by  the  general  revenue  law  of  the  state. 

20.  Provisions  of  General  Revenue  Law  to  Apply.]  Pid.  Sec. 
20.  All  the  provisions  of  the  general  revenue  law  of  this  state  relating  to 
the  redemption  or  deeding  of  any  property  so  sold,  and  the  manner  of  obtain¬ 
ing  a  deed,  and  the  effect  of  the  same,  shall  be  in  full  force  and  apply  to  all 
sales  made  in  pursuance  of  this  act. 

21.  Penalty  if  Collector  Allows  Property  to  be  Sold,  Tax 
Being  Paid.]  Pid.  Sec.  21.  If  the  collector  shall  receive  any  moneys 
for  taxes  or  assessments,  giving  a  receipt  therefor,  for  any  land  or  parcel  of 
land,  and  afterwards  return  the  same  as  unpaid  to  the  general  county  officer 
authorized  to  sell  lands  for  taxes,  or  shall  receive  the  same  after  making  such 
return,  and  the  same  be  sold  for  tax  or  assessment  which  has  been  so  paid 
and  receipted  for  by  himself  or  his  clerks,  he  and  his  bond  shall  be  liable  to 
the  holder  of  the  certificate  given  to  the  purchasers  at  the  sale,  for  the  amount 


10  ASSESSMENTS  AND  LEVY  AND  COLLECTION  OF  TAXES. 

*  '  r  * 


of  the  4acq*Jbf  the  certiorate,  and  fifty  per  cent,  additional  thereof,  to  be 
demanded  within  two  years  from  the  date  of  the  sale,  and  recovered  in  any 
court  having  jurisdiction  of*  the  amount. 

22.  CouNcih  may  Elect  to  Raise  Moneys  Under  General  Revenue 
Laws.]  Ibid.  Sec.  22.  The  city  council  of  any  city  shall  have  power,  at 
any  time,  in  lieu  of  the  mode  herein  provided  for  the  assessment  and  col¬ 
lection  of  general  city  taxes,  to,  by  resolution  or  ordinance,  elect  to  certify 
to  the  county  clerk  the  amount  or  amounts  required  to  be  raised  by  taxation 
upon  the  assessment  of  property  for  state  and  county  taxes,  and  to  collect 
the  taxes  for  said  city,  in  the  manner  provided  for  in  the  general  revenue 
laws  of  this  state,  and  in  such  case  to  abolish  the  office  of  the  city  assessor 
and  the  city  collector :  Provided,  however ,  that  nothing  in  this  section  con¬ 
tained  shall  be  so  construed  as  to  prevent  such  corporation  at  any  time  there¬ 
after  from  providing  for  the  assessment  and  collection  of  taxes  by  ordinance, 
and  in  the  manner  in  this  act  hereinbefore  set  forth. 

23.  Tax  Commissioner  may  be  Appointed — His  Powers.]  Ibid. 
Sec.  23.  The  city  council  may,  in  their  discretion,  provide,  by  ordinance, 
for  the  appointment  of  a  city  tax  commissioner,  fix  his  term  of  office  and 
salary,  and  confer  upon  him  such  powers,  and  provide  for  the  performance  of 
such  duties  by  him  as  the  city  council  may  deem  necessary  and  proper ;  and 
all  the  provisions  of  this  act  relating  to  the  duties  of  the  city  clerk  or  the  powers 
of  the  city  clerk,  in  connection  with  the  assessment  of  property,  the  equali¬ 
zation  of  such  assessments,  or  the  levy  or  collection  of  taxes,  special  taxes 
or  special  assessments,  shall  be  exercised  and  performed  by  such  city  tax 
commissioner,  if  there  be  one  appointed;  and,  to  that  end  and  purpose, 
wherever  in  this  act  heretofore  the  words  “city  clerk”  or  “clerk”  are 
used,  they  shall  be  held  to  mean  “city  tax  commissioner,”  and  wherever 
the  “city  clerk’s  office”  or  “clerk’s  office”  is  referred  to,  it  shall  be  held  to 
mean  “city  tax  commissioner’s  office,”  and  the  term  “city  council”  shall  be 
held  to  include  the  common  council  of  any  city. 


Section. 

1 .  Certain  taxes  legalized. 

2.  Return  of  delinquent  list— Application  for 

judgment. 

3.  Return  where  warrant  destroyed. 

4.  Powers  and  duties  of  county  treasurer. 

5.  Proceeding  on  application  for  judgment, 

6.  Collectors  to  pay  over  moneys. 

7.  Personal  action  for  taxes. 


Section. 

8.  The  personal  action  cumulative  to  other  reme¬ 

dies. 

9.  Amendment  of  pleadings. 

10.  Appeal  to  supreme  court — Writ  of  error— Con¬ 

ditions. 

11.  Informality  in  return  of  clerk— Effect  of. 

12.  Application  of  the  act. 

13.  Emergency  clause. 


An  act  in  regard  to  the  assessment  and  collection  of  tax^s  in  incorporated  cities,  tows  and  vil¬ 
lages,  for  the  year  A.  D.  1872,  and  prior  years. 

Preamble.]  Act  March  28,  1873.  Whereas:  Certain  incorporated  cities,  towns  and 
villages  within  this  state  have  proceeded,  under  the  provisions  of  their  respective  charters,  in 
the  assessing,  levying  and  collection  of  their  respective  municipal  taxes  for  the  year  A.  D. 
1872,  for  the  reason  that  it  was  believed  that  the  general  revenue  law  was  not  applicable  to 
said  year,  and  other  incorporated  cities,  towns  and  villages  have  certified  to  the  county  clerk 
of  their  respective  counties,  under  the  provisions  of  the  said  general  revenue  law,  the  same 
being  entitled  “  An  act  for  the  assessment  of  property,  and  for  the  levy  and  collection  of  j 
taxes,”  in  force  July  1,  1872  ;  and,  whereas,  it  is  desirable  to  remove  all  doubt  as  to  the  valid¬ 
ity  of  the  tax  levies  of  incorporated  cities,  towns  and  villages  for  said  year  A.  D.  1872, 


ASSESSMENTS  AND  LEVY  AND  COLLECTION  OP  TAXES.  11 


Certain  Taxes  Legalized.]  Section  1.  Be  it  enacted  by  the  People  of  the  state  of  Illinois, 
represented  in  the  General  Assembly,  That  the  taxes  assessed  or  levied  by  any  incorporated  city, 
town  or  village  in  this  state  for,  or  during  the  year  A.  D.  1872,  under  or  in  accordance  with 
the  provisions  of  the  charter  of  such  city,  town  or  village,  and  all  proceedings  had  by  such 
city,  town  or  village,  and  the  officers  of  any  such  city,  town  or  village,  as  to  such  assessment, 
levy  or  the  collection  of  any  such  taxes,  shall  be  and  are  hereby  declared  to  be  as  legal 
and  valid  and  of  like  effect  as  if  said  act  for  the  assessment  of  property  and  for  the  levy  and 
collection  of  taxes,  in  force  July  1,  A.  D.  1872,  had  not  been  passed. 

Return  of  Delinquent  List — Application  for  Judgment.]  Ibid.  Sec.  2.  Any  city  col¬ 
lector  or  other  collector  having  the  rolls  or  warrants  for  the  collection  of  the  taxes  so  assessed 
and  levied  by  any  such  city,  town  or  village,  for  or  during  said  year  A.  D.  1872,  shall,  at 
such  time  as  may  be  designated  by  the  legislative  authority  of  any  such  city,  town  or  village, 
return  to  the  sheriff  in  counties  not  under  township  organization,  and  to  the  treasurer  in 
other  counties  as  county  collector,  a  list  of  the  real  estate  on  which  the  taxes  so  assessed  or 
levied  by  the  authority  of  such  city,  town  or  village  shall  remain  unpaid  at  the  time  of  such 
return,  together  with  the  amount  of  the  municipal  taxes  assessed  and  levied  thereon,  as 
shown  by  such  rolls  or  warrants.  It  shall  be  the  duty  of  the  sheriff  or  county  treasurer,  as 
county  collector,  to  advertise,  and  at  such  term  of  the  court  as  may  be  directed  by  the  legis¬ 
lative  authority  of  such  city,  town  or  village,  to  apply  for  judgment,  and  when  judgment  is 
obtained,  to  sell  or  offer  for  sale  such  delinquent  real  estate,  in  the  manner  that  real  estate 
delinquent  for  state  and  county  taxes  is  disposed  of  under  the  laws  of  this  state  in  force  and 
h then  applicable  to  the  county  in  which  such  real  estate  is  situated,  but  it  shall  not  be  re¬ 
quired  that  the  dates  fixed  by  such  laws  shall  be  observed,  with  respect  to  the  returns  re¬ 
quired  to  be  made  to  the  sheriff  or  county  treasurer  as  county  collector  under  this  act  ;  but 
the  relative  times  fixed  and  determined  by  said  laws  for  the  advertisement,  judgment,  sale  and 
redemption  for  state  and  county  taxes  shall  be  observed  in  all  proceedings  under  this  act, 
unless  otherwise  in  this  act  provided. 

Return  where  Warrant  Destroyed.]  Ibid.  Sec.  3.  The  amount  of  any  tax  heretofore 
assessed  or  due  on  any  real  estate  for  any  prior  year  or  years,  and  remaining  unpaid  for  any  cause 
whatever,  together  with  a  list  of  the  real  estate  upon  which  the  same  shall  have  been  levied, 
may  be  returned  to  the  sheriff  or  county  treasurer  by  the  collector  making  the  return,  provided 
in  section  two  hereof,  at  the  same  time  that  he  makes  such  return;  and  where  any  rolls  or 
warrants  for  the  collection  of  any  such  taxes,  for  any  prior  year  or  years,  shall  have  been 
destroyed,  by  fire  or  otherwise,  such  collector  shall  make  his  return  as  to  the  said  real  estate  upon 
which  such  taxes  assessed  for  such  prior  year  or  years  remain  unpaid,  and  the  taxes  unpaid 
thereon,  from  the  best  information  that  he  can  obtain.  And  all  the  provisions  of  this  act,  re¬ 
lating  to  the  taxes  mentioned  in  said  section  two,  the  return  and  the  collection  thereof,  shall 
apply  to  the  taxes  authorized  to  be  returned  by  this  section. 

County  Treasurer — Powers  and  Duties  of.]  Ibid.  Sec.  4.  The  county  treasurer,  or 
f  sheriffs  as  county  collectors,  upon  any  return  being  made  to  them  under  this  act,  shall  have 
all  the  powers  and  perform  all  the  duties  in  regard  to  the  collection  of  the  taxes  so  returned, 
isthe  advertisement  thereof,  the  application  for  judgment  and  order  of  sale  on  the  delinquent 
property  so  returned  and  making  sale  thereof,  and  in  all  other  matters  pertaining  to  such 
taxes,  as  such  county  collectors  have  as  collectors  of  state  and  county  taxes  in  their  respective 
x  counties,  and  the  county  court  shall  have  like  jurisdiction  as  in  case  of  state  and  county  taxes. 

Application  for  Judgment — Proceeding.]  Ibid.  Sec.  5.  All  payments  of  delinquent 
taxes,  after  such  return,  shall  be  made  to  the  county  treasurer  or  sheriff  at  his  office ;  and 
said  county  collector  shall  collect  and  enforce  the  payment  of  all  taxes  for  municipal  or  other 
purposes,  where  a  return  thereof  shall  have  been  made  by  them  as  unpaid,  in  the  same  man¬ 
ner  as  such  county  collectors  may  be  authorized  to  collect  and  enforce  the  payment  of  state 
and  county  taxes ;  and  county  courts  shall  have  j  urisdiction  to  hear  any  application  for 
judgments  and  orders  of  sale  made  by  any  such  treasurer  or  sheriff  as  county  collector,  to 
enable  him  to  collect  and  enforce  the  payment  of  taxes  which  may  have  been  returned  to  him 
in  pursuance  of  this  act ;  and  such  courts  shall  have  like  powers,  and  like  proceedings  may 
be  had,  as  near  as  may  be,  as  by  then  existing  laws  shall  be  provided  to  be  had  on  applica¬ 
tion  for  judgment  and  order  of  sale  for  state  and  county  taxes:  Provided,  however,  that  in  the 
notices  to  be  given  of  the  intended  application  for  judgment  and  order  of  sale,  the  time  when 
the  sale  will  commence  shall  be  fixed  for  the  second  Monday  of  the  month  succeeding  the 
month  at  which  such  intended  application  for  judgment  and  order  of  sale  is  to  be  made. 
When  the  legislative  authority  of  any  such  city,  town  or  village,  shall  direct  that  the  applica¬ 
tion  for  judgment  and  order  of  sale  for  such  taxes  shall  be  made  at  the  same  time  that  the 
next  application  shall  be  made  in  such  county  for  the  judgment  and  order  of  sale  for  state 


12 


ASSESSMENTS  AND  LEVY  AND  COLLECTION  OF  TAXES. 


and  county  taxes,  the  notices  or  advertisements,  judgments  and  orders  of  sale  and  other  pro¬ 
ceedings  may  have  separate  headings  indicating  the  lots  or  tracts  of  land  taxed  or  assessed, 
and  the  amount  of  the  municipal  taxes,  and  costs  against  such  lot  or  tract  of  land.  If  from 
any  defect  in  the  proceedings,  or  for  any  other  cause,  judgment  and  order  of  sale  cannot  be 
obtained  for  the  whole  or  any  part  of  the  municipal  taxes  so  returned,  new  proceedings  may 
be  had  under  this  act  for  so  much  as  judgment  and  order  of  sale  was  not  obtained  for,  to  be 
collected  with  the  next  annual  taxes  of  such  city,  town  or  village.  The  statement  in  writing 
(or  return)  made  to  any  county  treasurer,  or  sheriff  as  county  collector  under  this  act,  shall, 
on  the  application  for  judgment  and  order  of  sale,  be  prima  facie  evidence  that  all  the  re¬ 
quirements  of  the  law  have  been  complied  with  in  the  assessing  and  levying  the  taxes  therein 
returned  as  unpaid,  and  in  the  making  of  such  “return;”  and  also  shall,  in  such  applica¬ 
tion  for  judgment  and  order  of  sale,  be  prima  facie  evidence  that  the  taxes  and  assessments 
therein  returned  as  unpaid,  are  due  and  unpaid. 

Collectors  to  Pay  over  Moneys.]  Ibid.  Sec.  6.  The  county  treasurers,  or  sheriffs  as 
county  collectors,  of  the  several  counties,  having  received  a  “return”  of  any  unpaid  taxes 
under  this  act,  shall  keep  a  true  account  of  all  moneys  by  them  collected  on  account  thereof ; 
and  shall,  as  often  as  once  in  each  month,  and  as  often  as  once  a  week  if  demanded,  pay  over 
the  amounts  collected  to  the  municipality  or  other  authorities  or  persons  entitled  to  receive 
the  same  :  and  upon  sale  having  been  made  of  such  delinquent  lands  or  lots,  shall  immediately 
make  a  final  settlement,  and  pay  over  to  the  proper  officers,  authorities  or  persons,  the  full 
amount  that  shall  then  be  in  his  hands,  less  his  fees,  which  shall  be  the  same  as  provided  by 
law  for  the  collection  of  state  and  county  taxes  by  such  officer.  All  the  provisions  of  said  act 
entitled,  “  An  act  for  the  assessment  of  property,  and  for  the  levy  and  collection  of  taxes,”  in 
force  July  1st,  1872,  as  to  the  manner  of  conducting  the  sale,  the  issuance  of  certificates  of 
purchase,  the  redemption  from  sale  and  the  issuance  of  deeds  upon  such  certificates,  as  to  the 
state  and  county  taxes,  shall  apply  to,  and  be  in  force  as  to,  the  taxes  returned  under  the  pro¬ 
visions  of  this  act. 

Personal  Action  for  Taxes.]  Ibid.  Sec.  7.  A  personal  action  may  be  had,  either  in 
debt  or  assumpsit,  by  the  municipal  incorporation,  either  in  its  own  name  or  by  the  county 
collector  to  the  use  of  any  such  municipal  incorporation,  for  any  taxes  on  real  or  personal 
property,  for  the  amount  of  the  taxes  levied  thereon  by  such  municipal  incorporation,  prior 
to  the  year  A.  D.  1873.  And  upon  the  trial  of  such  action,  a  certified  copy  of  so  much  of  the 
warrant  issued  by  authority  of  any  such  city,  town  or  village,  as  describes  the  property  upon 
which  such  tax  was  levied,  and  the  amount  of  such  tax  and  to  whom  assessed,  together  with 
the  certificate  of  the  officer  to  whom  such  warrant  was  issued,  or  his  successor  in  office,  that 
such  tax  remains  unpaid,  or  in  case  of  the  destruction  of  any  such  warrant,  a  certified  copy 
of  so  much  of  the  assessment  roll  as  describes  the  property  assessed,  and  shows  the  valuation 
thereof  and  to  whom  assesed,  together  with  a  certified  copy  of  the  ordinance  levying  such  tax, 
shall  be  prima  facie  evidence  that  such  tax  is  due  from  the  person  to  whom  it  is  assessed  and 
unpaid,  and  shall  be  sufficient  to  authorize  judgment  against  the  person  or  persons  to  whom 
the  same  was  assessed,  to  be  entered  in  favor  of  such  municipal  incorporation  for  the  amount 
of  such  tax  (and  interest,  if  any  there  shall  appear  to  be  due  thereon),  unless  such  prima  facie 
evidence  shall  be  rebutted.  In  case  any  such  assessment  roll,  or  any  such  warrant  does 
not  show  to  whom  the  said  property  was  assessed,  the  court  shall  receive  all  such  evidence  as 
may  have  a  bearing  on  the  case,  and  as  may  enable  the  court  to  determine  whether  or  not  the 
defendant  is  liable  for  the  taxes  claimed  in  any  such  action.  Upon  the  rendition  of  judgment, 
an  execution  may  issue  as  in  case  of  other  personal  judgments,  and  may  be  collected  in  the 
same  manner. 

The  Personal  Action  Cumulative  to  Other  Remedies.]  Ibid.  Sec.  8.  The  personal 
action  for  the  collection  of  such  taxes  shall  be  cumulative  to  the  remedy  hereby  provided  for 
their  collection  by  a  return  to  the  county  treasurer,  or  sheriff  as  county  collector,  and  the 
lien  of  such  taxes,  on  the  property  assessed,  shall  continue  until  such  taxes  are  paid  by 
sale  of  the  property  assessed,  or  otherwise:  Provided ,  however ,  there  shall  be  but  one  satisfac¬ 
tion  of  such  taxes ;  and  upon  payment  of  such  taxes,  all  proceedings  for  the  collection 
thereof  shall  be  discontinued  ;  but  the  court  shall  have  power  to  adjudge  the  costs  upon  such 
discontinuance  as  it  may  deem  just  and  equitable. 

Amendment  of  Pleadings.]  Ibid.  Sec.  9.  In  all  judicial  proceedings  of  any  kind  had 
under  this  act,  all  amendments  may  be  made  which,  by  law,  could  be  made  in  any  personal 
action  pending  in  such  court,  and  no  assessment  of  property  or  charge  for  any  of  said  taxes 
shall  be  considered  illegal  on  account  of  any  irregularity  in  the  tax  lists  or  assessment  rolls, 
or  on  account  of  the  assessment  rolls  or  tax  lists  not  having  been  made,  completed  or  returned 
within  the  time  required  by  law,  or  on  account  of  the  property  having  been  charged  or  listed 


ASSESSMENTS  AND  LEVY  AND  COLLECTION  OF  TAXES. 


13 


n  tbe  assessment  or  tax  list  without  name,  or  in  any  other  name  than  that  of  the  rightful 
iwner ;  and  no  error  or  informality  in  the  proceedings  of  any  of  the  officers  connected  with 
he  assessment,  levying  or  collecting  of  the  taxes,  not  affecting  the  substantial  justice  ot  the 
ax  itself,  shall  vitiate  or  in  any  manner  affect  the  tax  or  the  assessment  thereof ;  and  any 
irregularity  or  informality  in  the  assessment  rolls  or  tax  lists,  or  in  any  of  the  proceedings 
30nnected  "with  the  assessment  or  levy  of  such  taxes,  or  any  omission  or  defective  act  of  any 
ifficer  or  officers  connected  with  the  assessment  or  levying  of  such  taxes,  may  be  in  the  dis- 
sretion  of  the  court  corrected,  supplied  and  made  to  conform  to  law  by  the  court,  or  by  the 
person  (in  the  presence  of  the  court)  from  whose  neglect  or  default  the  same  was  occasioned. 

Appeal  to  Supreme  Court — Writ  of  Error — Conditions.]  Ibid.  Sec.  10.  Writs  of 
error  may  be  prosecuted  to  the  supreme  court,  as  now  provided  by  law,  on  judgments  or 
orders  of  county  courts,  in  any  such  proceeding,  subject  to  the  conditions,  hereinafter  con¬ 
tained,  in  case  such  writ  of  error  is  to  operate  as  a  supersedeas ;  and  appeals  shall  also  be 
allowed  to  the  supreme  court  (and  not  elsewhere),  as  now  provided  by  law  in  like  cases  to  the 
sircuit  court,  from  any  judgment  or  order  of  sale  made  by  any  county  court  respecting  any 
property  returned  as  delinquent  under  the  provisions  of  this  act ;  but  no  appeal  shall  be 
allowed,  nor  shall  a  writ  of  error  operate  as  a  supersedeas  to  the  defendant  in  any  such  pro¬ 
ceeding  unless  he  shall,  before  taking  such  appeal  or  swearing  out  such  writ  of  error, 
deposit  with  the  county  collector  an  amount  of  money,  equal  to  the  amount  of  the  judgment 
and  costs,  to  be  applied  as  hereinafter  provided,  and  give  bond,  with  security,  conditioned  for 
the  payment  of  all  costs  and  damages  that  may  be  sustained  by  reason  of  such  appeal  or  writ 
of  error;  such  bond  to  run  to  the  people  of  the  state  of  Illinois,  for  the  use  of  such  city,  town 
or  village  claiming  such  taxes  ;  but  upon  an  appeal  by  such  city,  town  or  village,  no  bond  shall 
be  required.  If  the  judgment  of  such  county  court  shall  be  affirmed,  in  whole  or  in  part,  it 
shall  be  the  duty  of  the  supreme  court,  upon  such  affirmance,  to  enter  judgment  for  the 
amount  of  such  taxes  with  ten  per  cent,  damages  added  thereto  ;  and  the  supreme  court  shall 
make  order  that,  the  amount  so  deposited  with  the  collector  as  aforesaid,  or  so  much  thereof  as 
maybe  needed,  shall  be  credited  upon  the  judgment  so  rendered,  and  execution  may  issue  for 
ithe  balance  of  said  judgment,  damages  and  costs.  The  clerk  of  the  supreme  court  shall  trans¬ 
mit  to  said  collector  a  certified  copy  of  the  order  of  affirmance,  and  it  shall  be  the  duty  of  said 
collector,  upon  receiving  such  order,  to  apply  so  much  of  the  amount  deposited  with  him  by 
the  defendant  as  shall  be  necessary  to  satisfy  the  amount  for  which  judgment  shall  have  been 
rendered  in  the  supreme  court,  and  shall  account  for  the  same  as  though  such  taxes  had  been 
paid  by  the  defendant  in  discharge  of  the  judgment.  If  the  judgment  of  such  county  court 
shall  be  reversed  and  the  cause  remanded,  the  county  court  shall  have  power  to  rehear  such 

I  cause  and  shall  have  all  such  powers  upon  such  rehearing  as  is  provided  in  section  nine  (9)  of 
this  act:  Should  the  judgment,  upon  such  rehearing,  be  against  the  defendant  for  the  amount 
of  said  taxes  claimed  to  be  due,  or  any  part  thereof,  and  the  same  not  appealed  from,  or  a 
writ  of  error  be  not  prosecuted  with  supersedeas  thereon,  as  provided  by  this  act,  the  court 
shall  cause  to  be  certified  to  said  collector  the  amount  of  such  judgment,  and  thereupon  the 
county  court  shall  order  said  judgment  to  be  credited  with  the  amount  of  such  deposit  in  the 
hands  of  said  collector  or  so  much  thereof  as  will  satisfy  said  judgment,  and  the  colle  ctor 
shall  charge  himself  with  the  [amount]  so  certified  to  him,  as  taxes  collected  under  said 
judgment  out  of  the  deposit  aforesaid  :  Provided,  that  nothing  herein  shall  be  construed  as 
requiring  the  defendant  to  make  an  additional  deposit  in  case  ot  more  than  one  appeal  or 
writ  of  error  being  prosecuted  in  such  proceedings.  If  upon  final  hearing  it  shall  be  ad¬ 
judged  that  said  taxes,  or  any  part  thereof,  are  not  due  and  owing  from  the  defendant,  it  shall 
be  the  duty  of  the  collector  to  pay  over  to  the  defendant  the  amount  of  money  so  deposited, 
or  such  part  thereof,  as  shall  remain  after  satisfying  the  judgment  to  the  extent  it  shall  be 

I  found  against  the  defendant. 

Informality  in  Return  to  County  Clerk.]  Ibid.  Sec.  11.  When  the  proper  authorities 
of  any  incorporated  city,  town  or  village  shall  have  certified  to  the  county  clerk  the  several 
amounts,  or  the  amount  which  such  city,  town  or  village  required  to  be  raised  by  taxation, 
in  pursuance  of  section  one  hundred  and  twenty-two  (122)  of  said  “  act  for  the  assessment 
of  property,  and  for  the  levy  and  collection  of  taxes,”  in  force  July  1,  18/2,  and  the  amounts 
or  amount  so  certified,  shall  have  required,  or  shall  require  such  county  clerk,  in  pursuance 
of  the  provisions  of  said  act,  to  extend  upon  the  proper  valuation  of  property  in  such  city, 
town  or  village,  a  rate  per  cent,  which  is  or  will  be  in  excess  of  the  rate  per  cent,  of  taxation 
limited  by  the  charter  of  any  such  city,  town  or  village,  such  certificate  of  the  amounts  or 
amount  required  so  made,  and  the  rate  per  cent,  and  tax  so  extended,  or  so  to  be  extended 
by  such  county  clerk,  shall  be  as  legal  and  valid  to  all  intents  and  purposes  as  if  the  charter 


.  '  /  .,v:' 

14  ASSESSMENTS  AND  LEVY  AND  COLLECTION  OF  TAXES. 


of  such  city,  town  or  village  contained  no  limitation  or  restriction  as  to  the  rate  per  cent,  of 
taxation. 

Application  of  the  Act.]  Ibid.  Sec.  12.  The  provisions  of  this  act  shall  be  applicable 
to  all  taxes  or  water  assessments  levied  under  the  provisions  of  the  charter  of  any  such  in¬ 
corporated  city,  town  or  village. 

Emergency.]  Ibid.  Sec.  13.  It  being  important  that  the  incorporated  cities,  towns  and 
villages  in  this  state  should  receive  their  revenues,  to  be  derived  from  taxation,  at  as  early 
date  as  practicable,  an  emergency  has  arisen  requiring  this  act  to  take  effect  immediately  ; 
therefore  this  act  shall  be  in  force  from  and  after  its  passage.  - 


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BULLETIN  PRINTING  COMPANY,  I32,  134  AND  136  MONROE  STREET,  COR.  CLARK. 


